{"id":10177,"date":"2026-03-30T12:00:57","date_gmt":"2026-03-30T11:00:57","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=10177"},"modified":"2026-03-30T12:00:58","modified_gmt":"2026-03-30T11:00:58","slug":"majoration-dimpot-de-675-pas-pour-ceux-qui-paient-a-temps","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/majoration-dimpot-de-675-pas-pour-ceux-qui-paient-a-temps\/","title":{"rendered":"Majoration d\u2019imp\u00f4t de 6,75 % ? Pas pour ceux qui paient \u00e0 temps !"},"content":{"rendered":"<p>Pour votre entreprise, il est essentiel d\u2019effectuer des versements anticip\u00e9s tout au long de l\u2019ann\u00e9e sur l\u2019imp\u00f4t finalement d\u00fb. En l\u2019absence de versements anticip\u00e9s (suffisants), l\u2019administration fiscale peut appliquer une majoration d\u2019imp\u00f4t. Pour l\u2019exercice d\u2019imposition 2027, cette majoration\u2014comme pour l\u2019exercice d\u2019imposition 2026\u2014s\u2019\u00e9l\u00e8ve \u00e0 6,75 %. \u00c0 titre de comparaison, elle \u00e9tait encore de 9 % pour l\u2019exercice d\u2019imposition 2025. Toutefois, 6,75 % reste un co\u00fbt significatif lorsqu\u2019aucun versement anticip\u00e9 (suffisant) n\u2019est effectu\u00e9. Il est donc essentiel de respecter les \u00e9ch\u00e9ances et d\u2019agir \u00e0 temps.<\/p>\n<h2>Versements anticip\u00e9s<\/h2>\n<p>Pour \u00e9viter une majoration d\u2019imp\u00f4t, il convient d\u2019effectuer des versements anticip\u00e9s\u2014le plus t\u00f4t, le mieux, compte tenu des bonifications y aff\u00e9rentes (voir ci-dessous). Ces versements r\u00e9duisent la majoration d\u2019imp\u00f4t, selon le moment o\u00f9 ils sont effectu\u00e9s.<\/p>\n<p>Pour les soci\u00e9t\u00e9s dont l\u2019exercice 2026 correspond \u00e0 l\u2019ann\u00e9e civile, les \u00e9ch\u00e9ances suivantes s\u2019appliquent :<\/p>\n<ul>\n<li>Versement anticip\u00e9 1 : au plus tard le 10 avril 2026<\/li>\n<li>Versement anticip\u00e9 2 : au plus tard le 10 juillet 2026<\/li>\n<li>Versement anticip\u00e9 3 : au plus tard le 12 octobre 2026<\/li>\n<li>Versement anticip\u00e9 4 : au plus tard le 21 d\u00e9cembre 2026<\/li>\n<\/ul>\n<p>Pour les soci\u00e9t\u00e9s dont l\u2019exercice ne co\u00efncide pas avec l\u2019ann\u00e9e civile, d\u2019autres dates s\u2019appliquent : les versements anticip\u00e9s doivent alors \u00eatre effectu\u00e9s au plus tard le dixi\u00e8me jour du quatri\u00e8me, du septi\u00e8me et du dixi\u00e8me mois, ainsi que le vingti\u00e8me jour du dernier mois de l\u2019exercice.<\/p>\n<p>Chaque versement anticip\u00e9 donne droit \u00e0 une bonification qui est d\u00e9duite de la majoration d\u2019imp\u00f4t de 6,75 %. Cette bonification diminue au fil de l\u2019exercice :<\/p>\n<ul>\n<li>Versement anticip\u00e9 1 : 9 %<\/li>\n<li>Versement anticip\u00e9 2 : 7,50 %<\/li>\n<li>Versement anticip\u00e9 3 : 6 %<\/li>\n<li>Versement anticip\u00e9 4 : 4,50 %<\/li>\n<\/ul>\n<p>La moyenne de ces pourcentages correspond \u00e0 la majoration d\u2019imp\u00f4t de 6,75 %. Si vous effectuez des versements anticip\u00e9s suffisants, les bonifications compensent enti\u00e8rement la majoration. En cas de trop-per\u00e7u, l\u2019exc\u00e9dent vous sera rembours\u00e9.<\/p>\n<p>Le premier versement anticip\u00e9 (10 avril 2026) est le plus avantageux. Un versement d\u2019environ 75 % de l\u2019imp\u00f4t des soci\u00e9t\u00e9s estim\u00e9 \u00e0 cette date suffit g\u00e9n\u00e9ralement pour \u00e9viter la majoration d\u2019imp\u00f4t. \u00c0 partir du troisi\u00e8me trimestre, la bonification est inf\u00e9rieure \u00e0 la majoration de 6,75 %. Il est donc conseill\u00e9 d\u2019effectuer la majeure partie des versements anticip\u00e9s via les deux premi\u00e8res \u00e9ch\u00e9ances.<\/p>\n<p><em>Exemple : supposons que l\u2019imp\u00f4t d\u00fb s\u2019\u00e9l\u00e8ve \u00e0 EUR 20.000 ; l\u2019administration fiscale appliquera alors une majoration de 6,75 % si aucun versement anticip\u00e9 n\u2019a \u00e9t\u00e9 effectu\u00e9. La majoration standard s\u2019\u00e9l\u00e8ve donc \u00e0 EUR 1.350. Si un versement anticip\u00e9 de EUR 15.000 a \u00e9t\u00e9 effectu\u00e9 au premier trimestre, la majoration peut \u00eatre r\u00e9duite de EUR 15.000 x 9 % (soit EUR 1.350), neutralisant ainsi enti\u00e8rement la majoration d\u2019imp\u00f4t.<\/em><\/p>\n<p><strong>Important<\/strong> : notez qu\u2019en imp\u00f4t des soci\u00e9t\u00e9s, il n\u2019est jamais possible d\u2019obtenir une v\u00e9ritable r\u00e9duction suppl\u00e9mentaire de l\u2019imp\u00f4t sous la forme d\u2019une bonification li\u00e9e aux versements anticip\u00e9s.<\/p>\n<h2>Exceptions \u00e0 la majoration d\u2019imp\u00f4t<\/h2>\n<h3><em>Imp\u00f4t de 10 % en cas de dotation \u00e0 une r\u00e9serve de liquidation<\/em><\/h3>\n<p>Si vous affectez le b\u00e9n\u00e9fice de votre soci\u00e9t\u00e9 (apr\u00e8s imp\u00f4t des soci\u00e9t\u00e9s) \u00e0 une r\u00e9serve de liquidation, vous payez un imp\u00f4t des soci\u00e9t\u00e9s de 10 % sur ce montant. Cet imp\u00f4t compl\u00e9mentaire n\u2019a aucun impact sur la majoration d\u2019imp\u00f4t.<\/p>\n<h3><em>Exon\u00e9ration pour les nouvelles soci\u00e9t\u00e9s<\/em><\/h3>\n<p>Les petites soci\u00e9t\u00e9s nouvellement constitu\u00e9es sont exon\u00e9r\u00e9es des versements anticip\u00e9s et de la majoration d\u2019imp\u00f4t y aff\u00e9rente pendant leurs trois premiers exercices comptables suivant la constitution.<\/p>\n<h3><em>Tax shelter comme alternative aux versements anticip\u00e9s<\/em><\/h3>\n<p>Votre soci\u00e9t\u00e9 peut \u00e9galement choisir d\u2019investir dans un tax shelter. Ce dispositif encourage la production d\u2019\u0153uvres audiovisuelles (films, s\u00e9ries) et de spectacles de sc\u00e8ne. Un investissement en tax shelter correctement calcul\u00e9 r\u00e9duit la base imposable, ce qui diminue l\u2019imp\u00f4t d\u00fb. En outre, l\u2019investissement procure souvent un avantage financier sous la forme d\u2019int\u00e9r\u00eats.<\/p>\n<h2>Nos experts PKF BOFIDI sont l\u00e0 pour vous aider<\/h2>\n<p>Il est essentiel d\u2019effectuer des versements anticip\u00e9s suffisants et \u00e0 temps en 2026 afin d\u2019\u00e9viter une majoration d\u2019imp\u00f4t. Vous avez besoin d\u2019aide pour calculer vos versements anticip\u00e9s ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> alors votre gestionnaire de dossier.<\/p>\n<p>Vous envisagez un investissement via un tax shelter ? Nos experts peuvent \u00e9galement vous accompagner avec des conseils cibl\u00e9s !<\/p>\n<p>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Emma Degrande, Fikret Seven et Stijn Schalck<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au cours de l\u2019exercice 2026 (exercice d\u2019imposition 2027), la majoration d\u2019imp\u00f4t pour insuffisance de versements anticip\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 6,75 %, ce qui rend le paiement en temps utile encore plus important. Cet article explique comment \u00e9viter cette majoration et propose des conseils pratiques pour planifier votre fiscalit\u00e9 de mani\u00e8re plus efficace.<\/p>\n","protected":false},"author":2,"featured_media":10173,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[159,161,176],"class_list":["post-10177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-pkf-bofidi-fr","tag-pkf-bofidi-accountancy-fr","tag-pkf-bofidi-tax-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Majoration d\u2019imp\u00f4t de 6,75 % ? Pas pour ceux qui paient \u00e0 temps ! | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/fr\/majoration-dimpot-de-675-pas-pour-ceux-qui-paient-a-temps\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Majoration d\u2019imp\u00f4t de 6,75 % ? Pas pour ceux qui paient \u00e0 temps !\" \/>\n<meta property=\"og:description\" content=\"Au cours de l\u2019exercice 2026 (exercice d\u2019imposition 2027), la majoration d\u2019imp\u00f4t pour insuffisance de versements anticip\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 6,75 %, ce qui rend le paiement en temps utile encore plus important. 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Pas pour ceux qui paient \u00e0 temps ! | PKF BOFIDI","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pkfbofidi.com\/fr\/majoration-dimpot-de-675-pas-pour-ceux-qui-paient-a-temps\/","og_locale":"fr_FR","og_type":"article","og_title":"Majoration d\u2019imp\u00f4t de 6,75 % ? Pas pour ceux qui paient \u00e0 temps !","og_description":"Au cours de l\u2019exercice 2026 (exercice d\u2019imposition 2027), la majoration d\u2019imp\u00f4t pour insuffisance de versements anticip\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 6,75 %, ce qui rend le paiement en temps utile encore plus important. Cet article explique comment \u00e9viter cette majoration et propose des conseils pratiques pour planifier votre fiscalit\u00e9 de mani\u00e8re plus efficace.","og_url":"https:\/\/pkfbofidi.com\/fr\/majoration-dimpot-de-675-pas-pour-ceux-qui-paient-a-temps\/","og_site_name":"PKF BOFIDI","article_publisher":"https:\/\/www.facebook.com\/pkfBofidi\/","article_published_time":"2026-03-30T11:00:57+00:00","article_modified_time":"2026-03-30T11:00:58+00:00","og_image":[{"width":1600,"height":1067,"url":"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/03\/Photo-by-STYN.be-57.jpg","type":"image\/jpeg"}],"author":"Eva Pataer","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Eva Pataer","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pkfbofidi.com\/fr\/majoration-dimpot-de-675-pas-pour-ceux-qui-paient-a-temps\/#article","isPartOf":{"@id":"https:\/\/pkfbofidi.com\/fr\/majoration-dimpot-de-675-pas-pour-ceux-qui-paient-a-temps\/"},"author":{"name":"Eva Pataer","@id":"https:\/\/pkfbofidi.com\/fr\/#\/schema\/person\/abcfe4d24b16ab947b8245cd22174ed1"},"headline":"Majoration d\u2019imp\u00f4t de 6,75 % ? 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